(a) Subject to Subsections (b) and (c), labor to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if:
(1) the repair, remodeling, maintenance, or restoration is required by statute, ordinance, order, rule, or regulation of any commission, agency, court, or political, governmental, or quasi-governmental entity in order to protect the environment or to conserve energy; and
(2) the charge for the labor is itemized separately from the charge for materials furnished.
(b) The exemption provided by Subsection (a) does not apply to the charge for materials furnished by the service provider to the purchaser as part of the service.

Terms Used In Texas Tax Code 151.338

  • Personal property: All property that is not real property.
  • Personal property: means property that is not real property. See Texas Tax Code 1.04
  • Rule: includes regulation. See Texas Government Code 311.005
  • Statute: A law passed by a legislature.

(c) Sixty-five percent of a lump-sum charge for labor and materials to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if:
(1) the repair, remodeling, maintenance, or restoration is required under the circumstances described by Subsection (a)(1); and
(2) the labor and materials are purchased for a health care facility, as defined by § 108.002, Health and Safety Code, or for an oncology center.

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